Legal Opinion
America Press, Inc. v. Lewisohn
New York Supreme Court
Decided June 13, 1973PublishedCited by 4 opinions
1Opinion of the CourtSamuel A. Spiegel, J.
Petitioner seeks judgment commanding that its property be removed from the city’s tax roll.
The property had been tax-exempt, but was restored to the tax roll pursuant to Local Law No. 46 of 1971 of the City of New York. It was adopted following an amendment in 1971 (L. 1971, ch. 414) by the New York State Legislature of section 420 of the Real Property Tax Law, now numbered section 421, effective January 1,1972. Section 421 (as amd. retroactively by L. 1972, ch. 529) reads in part:
“ Non-profit organizations.
“ 1. (a) Real property owned by a corporation or association organized or conducted…
2Cases cited17 opinions
- Cantwell v. ConnecticutSupreme Court of the United States · 1940
- Sherbert v. VernerSupreme Court of the United States · 1963
- Reynolds v. United StatesSupreme Court of the United States · 1879
- Abington School Dist. v. SchemppSupreme Court of the United States · 1963
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1978
- Swedenborg Foundation, Inc. v. LewisohnAppellate Division of the Supreme Court of the State of New York · 1975
- Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981